| 公允价值模式下投资性房地产账务处理 |
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| 引用本文： | 舒文舟. 公允价值模式下投资性房地产账务处理[J]. 山西建筑, 2011, 37(32): 219-220 |
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| 作者姓名： | 舒文舟 |
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| 作者单位： | 湖北职业技术学院,湖北孝感,432000 |
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| 摘 要： | 针对2006年《企业会计准则第21号——租赁》规定了投资性房地产的确认、计量和相关信息的披露处理,但对公允价值模式下账务处理的说明不够明确的情况,详细介绍了投资性房地产公允价值模式下的账务处理方法,以期指导实践。
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| 关 键 词： | 会计准则 投资性房地产 公允价值模式 账务处理 |
Accounting treatment of investment real estate under the public permitted value model |
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| SHU Wen-zhou. Accounting treatment of investment real estate under the public permitted value model[J]. Shanxi Architecture, 2011, 37(32): 219-220 |
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| Authors: | SHU Wen-zhou |
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| Affiliation: | SHU Wen-zhou |
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| Abstract: | According to the 2006 Enterprise Accounting Postulate No.21——Rental,this paper set the confirmation of investment real estate,but in the situation that to the explain of accounting treatment under the public permitted value model was less clear,detailedly introduced the accounting treatment of investment real estate under the public permitted value model,in order to guide practice. |
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| Keywords: | accounting postulate investment real estate public permitted value model accounting treatment |
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